Chavez Corporation reported the following data for the month of July:

Inventories:

	Beginning		Ending
Raw materials	$	41,000	$	37,000
Work in process	$	23,000	$	31,000
Finished goods	$	39,000	$	54,000

Additional information:

Raw materials purchases	$	73,000
Direct labor cost	$	98,000
Manufacturing overhead cost incurred	$	66,000
Indirect materials included in manufacturing overhead cost incurred	$	10,800
Manufacturing overhead cost applied to Work in Process	$	65,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

The cost of goods manufactured for July is: